P & M Accounting OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	26.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	29.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	25.01.2023	Valid	PDF
2020	01.01.2020 – 31.12.2020	25.08.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	04.11.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	12.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	02.07.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	30.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	28.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	30.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	31.12.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	10.07.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	30.07.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	30.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	30.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	30.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	03.07.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	02.07.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	27.09.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	22.10.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	20.07.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	18.07.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	16.07.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	02.07.2001	Valid	PDF

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Tax debt Reports Declarations Court decisions1 Official announcements–TTJA decisions–Real estate2 .ee domains1 Licenses–Regulations12 Public transactions–Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	4 745 €	2 823 €	12 109 €+21,1%	1
2026 Q2	4 591 €	2 778 €	10 001 €−30,7%	1
2026 Q1	6 445 €	2 887 €	14 432 €+20,5%	1
Total 2026:	15 781 €	8 488 €	36 542 €
2025 Q4	5 133 €	2 637 €	11 973 €−5,2%	1
2025 Q3	5 236 €	2 637 €	12 630 €+8,3%	1
2025 Q2	4 639 €	2 637 €	11 664 €−4,7%	1
2025 Q1	5 073 €	2 755 €	12 234 €+13,1%	1
Total 2025:	20 081 €	10 666 €	48 501 €
2024 Q4	4 407 €	2 551 €	10 816 €−17,3%	1
2024 Q3	4 971 €	2 551 €	13 071 €+22,7%	1
2024 Q2	4 470 €	2 551 €	10 656 €−13,5%	1
2024 Q1	4 089 €	2 624 €	12 317 €−7,1%	1
Total 2024:	17 937 €	10 277 €	46 860 €
2023 Q4	4 384 €	2 403 €	13 254 €+10,3%	1
2023 Q3	3 947 €	1 954 €	12 012 €−11,4%	1
2023 Q2	4 433 €	2 367 €	13 552 €+18,3%	1
2023 Q1	3 385 €	1 679 €	11 460 €−2,8%	1
Total 2023:	16 149 €	8 403 €	50 278 €
2022 Q4	5 177 €	3 366 €	11 788 €−4,6%	1
2022 Q3	5 045 €	3 147 €	12 361 €−11,9%	2
2022 Q2	5 340 €	3 063 €	14 036 €+29,8%	2
2022 Q1	4 735 €	3 147 €	10 813 €−0,3%	2
Total 2022:	20 297 €	12 723 €	48 998 €
2021 Q4	4 717,17 €	3 165,63 €	10 846,34 €−9,4%	2
2021 Q3	5 977,42 €	4 318,59 €	11 971,72 €−16,3%	2
2021 Q2	6 371,37 €	4 168,70 €	14 298,98 €−8,1%	4
2021 Q1	7 781,39 €	5 771,59 €	15 561,94 €−25,8%	5
Total 2021:	24 847,35 €	17 424,51 €	52 678,98 €
2020 Q4	8 574,76 €	6 195,90 €	20 971,10 €+17,1%	5
2020 Q3	9 006,39 €	6 195,90 €	17 902,19 €−16,2%	5
2020 Q2	9 650,34 €	6 182,46 €	21 372,26 €+13,7%	5
2020 Q1	10 446 €	7 524 €	18 794 €−3,2%	5
Total 2020:	37 677,49 €	26 098,26 €	79 039,55 €
2019 Q4	9 802 €	6 728 €	19 424 €−4,1%	5
2019 Q3	10 011 €	6 506 €	20 257 €−16,0%	5
2019 Q2	10 587 €	6 297 €	24 114 €+29,0%	4
2019 Q1	9 164 €	6 084 €	18 686 €−3,6%	5
Total 2019:	39 564 €	25 615 €	82 481 €
2018 Q4	8 859 €	5 971 €	19 383 €−14,7%	5
2018 Q3	9 452 €	5 546 €	22 716 €−0,9%	5
2018 Q2	9 513 €	5 570 €	22 921 €+12,0%	5
2018 Q1	8 698 €	5 295 €	20 462 €−3,8%	5
Total 2018:	36 522 €	22 382 €	85 482 €
2017 Q4	9 274 €	6 032 €	21 265 €−16,6%	5
2017 Q3	10 686 €	6 235 €	25 503 €−1,2%	5
2017 Q2	10 568 €	6 235 €	25 805 €+16,3%	5
2017 Q1	9 425 €	5 682 €	22 181 €−8,3%	5
Total 2017:	39 953 €	24 184 €	94 754 €
2016 Q4	10 433 €	6 691 €	24 196 €+4,4%	5
2016 Q3	10 565 €	6 407 €	23 170 €−10,6%	5
2016 Q2	11 537 €	7 166 €	25 914 €+6,9%	5
2016 Q1	10 596 €	6 701 €	24 231 €+25,8%	5
Total 2016:	43 131 €	26 965 €	97 511 €
2015 Q4	9 063 €	5 526 €	19 254 €−28,3%	6
2015 Q3	11 784 €	7 707 €	26 851 €+1,7%	6
2015 Q2	12 423 €	7 578 €	26 403 €−1,0%	6
2015 Q1	10 988 €	7 657 €	26 678 €	6
Total 2015:	44 258 €	28 468 €	99 186 €

Revenue by industry

	2023	2024	2025
Accounting and tax consultancy	34 921 €	35 798 €	38 873 €
Renting and operating of own or leased real estate	15 476 €	11 872 €	11 637 €

Tax debts

No tax debt found

No tax debt as of 24.10.2026

Representatives

	Personal ID code
Monika Nigul	47609XXXXXX	30.09.1976 (50)	Board member	18.04.2013	-
Martin Krupp	37011XXXXXX	10.11.1970 (55)	Board member	18.08.1998	-

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Shareholders

	Personal ID code
RAAMATUPIDAMINE & FINANTS OÜ	11095676	05.01.2005 (21)	Shareholder	1 597 EUR	50,00%	Sole ownership	01.09.2023	-
OÜ Kelvingi Kinnisvara Büroo	10111580	25.09.1996 (30)	Shareholder	1 597 EUR	50,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Martin Krupp	37011XXXXXX	10.11.1970 (55)	Founder	18.08.1998	-
Peep Parmakson	36711XXXXXX	04.11.1967 (58)	Founder	18.08.1998	-

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Ultimate beneficial owners

	Personal ID code
Martin Krupp	37011XXXXXX	10.11.1970 (55)	Indirect holding	19.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 12 109 €
Monthly average: 4 036 €
Per employee: 4 036 €
Equity ratio: 126,37%

Labour taxes

Turnover ratio: 23,31%
Tax ratio: 59,49%
Monthly average: 941 €
Per employee: 941 €

State taxes

Monthly average: 1 582 €
Turnover ratio: 39,19%

Estimated salary

Gross salary: 1 797 €
Net salary: 1 505 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	76 481 €+38,5%	55 206 €+42,0%	38 876 €+62,7%	23 899 €+35,9%	17 585 €−25,9%	23 723 €+14,8%	20 656 €
Non-current assets	108 352 €−2,2%	110 813 €−2,2%	113 274 €−2,1%	115 735 €−2,1%	118 196 €−2,0%	120 658 €−2,0%	123 119 €
Total assets	184 833 €+11,3%	166 019 €+9,1%	152 150 €+9,0%	139 634 €+2,8%	135 781 €−6,0%	144 381 €+0,4%	143 775 €
Short-term liabilities	9 195 €+35,0%	6 813 €−1,9%	6 946 €+6,2%	6 541 €−23,7%	8 578 €−45,7%	15 791 €+14,6%	13 785 €
Long-term liabilities	70 100 €	70 100 €	70 100 €−2,2%	71 700 €	71 700 €+1,6%	70 600 €+6,5%	66 300 €
Total liabilities	79 295 €+3,1%	76 913 €−0,2%	77 046 €−1,5%	78 241 €−2,5%	80 278 €−7,1%	86 391 €+7,9%	80 085 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	85 592 €+19,6%	71 590 €+23,7%	57 879 €+11,3%	51 989 €−4,6%	54 476 €−9,5%	60 176 €+3,3%	58 253 €
Net profit	16 432 €+17,4%	14 002 €+2,1%	13 711 €+133%	5 890 €+337%	-2 487 €+56,4%	-5 700 €−396%	1 923 €
Equity	105 538 €+18,4%	89 106 €+18,6%	75 104 €+22,3%	61 393 €+10,6%	55 503 €−4,3%	57 990 €−8,9%	63 690 €
Turnover	50 753 €+5,7%	47 996 €−5,1%	50 580 €+0,7%	50 227 €+2,2%	49 152 €−38,3%	79 626 €−3,2%	82 251 €
Profit margin	32,4%	29,2%	27,1%	11,7%	-5,1%	-7,2%	2,3%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	8 351 €	-26 €
Liquidity
Current ratio	3,7	2,1
Quick ratio	3,7	2,1
Cash ratio	0,4	0,1
Efficiency
Days sales outstanding (dso)	137,9	142,1
Asset turnover	0,4	0,4
Structure
Debt ratio	0,6	0,6
Profitability
Operating margin	11,7%	-5,1%
Net profit margin	11,7%	-5,1%
Return on assets (roa)	4,3%	-1,8%
Return on equity (roe)	9,6%	-4,5%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 20012431 / 11	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20012431 / 10	04.11.2020	Entry – Amendment entry	-	Entered into force04.11.2020
Ä 20012431 / 9	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018
Ä 20012431 / 8	05.12.2017	Entry – Amendment entry	-	Entered into force05.12.2017
Ä 20012431 / 7	03.12.2017	Entry – Amendment entry	-	Entered into force03.12.2017

Real estate

		Purpose
Vasara tn 50, Tartu linn, Tartu linn, Tartu maakondSpace: 22	3444 m²	Commercial land 100%
Ülikooli tn 5, Tartu linn, Tartu linn, Tartu maakondSpace: 9	631 m²	Commercial land 80%, Residential land 20%

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-14-20561/17	Kohtu I astme menetlus	Court ruling	Law of obligations	Hele Kaldma	ECLI:EE:TMK:2014:2.14.20561.25924	31.10.2014	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

No public transactions found

Company has no public transactions

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


accounting.ee	Active	04.07.2010	29.12.2026

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.